Let's divide 991677 by 40
We're looking to find how many times 40 goes into 991677.

On to step 1:
40 goes into 9 0 times with a remainder of 9.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 9, we end up with 9.
Append the next digit (9) from the dividend to 9 and continue with: 99 / 40

Going ahead to step 2:
If we divide 99 by 40, we get 2 and a remainder of 19.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 80 from 99, we get 19.
Bring next digit (1) of the dividend behind the 19 and repeat the process: 191 / 40

Moving on to step 3:
When dividing 191 by 40, we get 4 with a remainder of 31.
The number 4 becomes the next digit in our result. 
Result so far: 24.0
Subtracting 160 from 191 leaves us with 31.
Append the next digit (6) from the dividend to 31 and continue with: 316 / 40

On to step 4:
When dividing 316 by 40, we get 7 with a remainder of 36.
Use 7 as the next digit of our solution. 
Result so far: 247.0
Subtracting 280 from 316 leaves us with 36.
Grab the next digit (7) from the dividend, add it to 36, then carry on: 367 / 40

Advancing to step 5:
367 divided by 40 is 9 with a remainder of 7.
Put 9 as the next digit of the answer. 
Result so far: 2479.0
If we take 360 away from 367, we end up with 7.
Grab the next digit (7) from the dividend, add it to 7, then carry on: 77 / 40

On to step 6:
If we divide 77 by 40, we get 1 and a remainder of 37.
Record the quotient 1 as the next digit in the result. 
Result so far: 24791.0
Subtract 40 from 77 to get 37.
Since there are no more digits in the dividend, we add a zero to the remainder making it 370, and continue the process.

Step 7:
40 goes into 370 9 times with a remainder of 10.
Write down 9 as next digit of the result. 
Result so far: 24791.9
Subtract 360 from 370 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 8:
100 divided by 40 is 2 with a remainder of 20.
The next digit of our result is 2. 
Result so far: 24791.92
Subtracting 80 from 100 leaves us with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
Record the quotient 5 as the next digit in the result. 
Result so far: 24791.925
Subtracting 200 from 200 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Step 10:
The number 40 fits into 0 0 times, leaving a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 24791.925
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
Use 0 as the next digit of our solution. 
Result so far: 24791.925
Deduct 0 from 0 and we're left with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

The final outcome is 24791.925, with a leftover of 0.0.